The closing trade receivables as at $\frac{31}{10}\frac{?}{2020}$ before bad debts written off were $165,000.$ The business continues to maintain the same provision for doubtful debts as last year of $2\%$ on closing trade receivables after bad debts written off.

Time left $0$:$37$:$18$

The following two transactions have just been recorded in preparation for finalising the financial statements for the year ending $31/10/2020$:

$\backslash$table$[[$No$,$ASSETS,EXPENSES,$=,($Op$)$ EQUITY,REVENUES,LIABILITIES$],[1,\backslash$table$[[-3,000$